Arizona weekly citizen., 1887-01-08
WEEKLY CITIZEN.
s,TrRDAY. JANUARY s. 1887.
vTltrNE TAXATION.

-.. ;l,be Silver Belt says: The Pho- ,.-u.-sli. ID al. seriousness. reproduces L-N.o O-.esns Picsyune's suggestion ,-.,. n iopiion Of a cumulative tax, in
 =, ,-f--enee IS made to the system
 --.i.-ny ID Switzerland where a high
 ...ta o' taxation, per acre, is demanded
 ,-.--s estates than of holders of small -. ami recommends its adoption by
 .,varsl States of our Federal r--.,- ss a means of preventing land ,-3.., IF the ownership of greatly
 -.-.lai acreage. There Is, however,
 ..-sY-r,auntsble reason why the sys-
 --ts cumulative tax in tbis country
 r--vail-bccsuse of oonstitu-
 -.r r-avision vhich declares that ---...~ shall be uniform; that taxable
 -,..--r shall contribute its just quota,
 mora. to the public support, and s--,es iur:her reason that ii the right ....,-,s- the tsx exists, 1t Is a right
 -s.,l a its nature, knowledges no ,.,,.,-t may be carried to any extent ---r.a the jurisdiction of the state or ,-r,i,,rg which imposes it.
 sr5.-is brings us to the point where .bs ,-iBciple ot a cumulative tax IS pro- -,.s5 q, he visited. ID this Territory, t-.r,t generally, upon a special proper -- vo have reference to the taxation ., .,,-,cas8s of miues. where a tax had -..v,o,slv been levied upon the free f-r7 ,r m other vorls, .he ore ID bulk ..,,.. ,,inas. There being nothing else f, tsx excep. the plants, the attempt to fax ths proceeds ai ths mines must nee a.s.,Iry bs regarded as an effort to tax .hsl.b-rtfa. r-aiuced the silver, gold and conner. ia excess of cost of produc- ..,, s-l.-bis pot taxable and, therefore, n,t ui.h,p tbe enumerated subjects of ts1sti0a.
 Ire pri1ciqle upon which such levy IS denied. IS shown by decision of the s-r-ems court Of tbe United States, mon aa appeal from circuit court of Ce--,ra. wherein the defendent ID the su,t. being a receiver of tax returns, caused plaintiffs lngs to be sold for non psvrsut of taxes. Plaintiffs declaration s-t forth that the logs were exports and not liable Co 6 tux, and were so regard ei by the supreme tribunal ID obedience '5 section 10, article 1, of the C0ustiiu ton o9 the United States, which declares: "No state shall, without the consent of Congress, levy any imports Or exports, e1se-t what may be absolutely nee essary for executing its inspection laws
 W5 will. in this connection, also cite ths case of the State of California, vs. Amy, captain of the ship Rattler. who Ess aiiudged guilty of a misdemean- or and fined for receiving a lot of gold ius. for transportation to New York without having affixed a stamp tax to he blll of lsdIng, as required by the avs of California. This case was also sppesled to the supreme court of the -nited States and shared the same fate ,s that of the Georgia case referred to, upon the ground that a stamp tax laid CD gold or silver authorizing its export, xss repugnsnt to the constitution of the United States.
 The term, direct taxes. as employed ID the constitution, has technical mesn- iug, and embraces capitRtiOn and land faxes only.
 The inter states commercial act re- qsr55 all metals ss articles of export and for that reason, 1t would be well fer those contemplating tax upon the proceeds of mines to weigh the prop osiu5u well before giving it their sanction,